Sec. 122.151. ADMINISTRATION BY RAILROAD COMMISSION. The railroad commission: (1) shall administer and collect the taxes imposed by this chapter; and (2) may adopt rules necessary to administer this chapter and to collect and enforce the taxes. Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Administration By Railroad Commission
Tex. Utilities Code § 122.151, under Gas Utility Pipeline Tax.
Tex. Utilities Code § 122.151